9911796707
TMI Blog2013 (5) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu General Sales Tax Rules, 1959 (hereinafter referred to as "TNGST Rules") for not remitting the Entry Tax at 13% under Section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, before 20.09.2005, to the Commercial Tax Officer II, Theni, the petitioner has come forward with the present writ petition. 2. It is the case of the petitioner that he is a contractor, engaged in small civil construction works. He has purchased an excavator, Hitachi Model 200 L.C. from Telco Construction Equipment Company Limited, Dharwad District, Karnataka, on 19.08.2005 with proper billing and used for civil construction works at Andipatty. The said excavator was consigned in vehicle bearing Registration No.TN-28-H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 (P.R.P.Granities Vs. The Check Post Officer/Asst. Commercial Tax officer, Chennai) and another decision of the High Court of Kerala reported in 2005 Vol. 142 STC 323 (Ray Constructions Ltd., Vs. Intelligence Officer, Kozhikode and others) were clearly mentioned, and brought to the notice of the Deputy Commercial Tax Officer, (Roving Squad), Dindigul, the respondent herein, stating that the Tamil Nadu Tax on Entry of Motor Vehicle into Local Areas Act, 1990 is not applicable to excavator, the Deputy Commercial Tax Officer, (Roving Squad), Dindigul, the respondent herein did not release the excavator. In the said circumstances, the petitioner has filed the present writ petition for the aforesaid prayer. 4. In addition to the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issal of the writ petition. 7. Heard the learned counsel for the parties and perused the materials available on record. 8. Before adverting to the facts of this case, this Court deems it fit to refer the provisions of the TNGST Act and Rules, 1959, mentioned in the impugned notice: Rule 36(1): "36(1)(i) For the purpose of sections 43 and 44, the owner or other person in charge of a goods vehicle or boat shall carry with him a goods vehicle record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery notice in Form XX or XX-A in respect of the goods carried in the goods vehicle or boat. Such delivery note shall be necessary in respect of goods transported by dealers registered under the Act without a bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax if any, payable under this Act in respect of the sale or purchase of the goods carried, has not been paid, or (ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, not been properly accounted for in the documents referred to in sub-section(5), and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods and direct the driver or any other person in charge of the goods vehicle or boat, or the consignor or the consignee. (i) to pay such tax, or (ii) to furnish adequate security in such form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Rule 36(1) of the TNGST Rules, 1959. The authority has proceeded as if the petitioner had not paid Entry Tax under Section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 and that the same ought to have been remitted to the Commercial Tax Officer-II, Theni, before 20.09.2005 by the petitioner being the registered dealer. Therefore, the said authority was of the opinion that the petitioner, having contravened Section 44 of the TNGST Act, has an option to compound the offence under Section 46 of the TNGST Act. In addition to the above, in exercise of power under Section 42(3)(b) of the TNGST Act, the Deputy Commercial Tax Officer, (Roving Squad), Dindigul, the respondent herein, has directed the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
